3.3 Employee Share Ownership Plans (ESOP)

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Commentary

Jamaica

The Employee Share Ownership Plan Act 1995 and subsequent amendments (which can be accessed via the Ministry of Justice (MOJ) website, provide the legislative basis for

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•�� employers to award shares/share options to employees, and
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•�� employees to purchase shares in their employer's business

The shares are tax advantaged because the:

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•�� award is tax free

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2.3.2 Attachment of earnings orders

2.1.4 Withholding income tax rates

Author details

2.1.1 Rates of income tax

3.2 Employee stock-based incentive income

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3.3 Employee Share Ownership Plans (ESOP)

Jamaica

2.3.2 Attachment of earnings orders

2.1.4 Withholding income tax rates

Author details

2.1.1 Rates of income tax

3.2 Employee stock-based incentive income

2.1.1 Withholding obligation

6.3 Inbound employees on assignment

3.2 Restricted Stock Units (RSU's)

3.5 Redundancy pay

9.1 Probation period

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

5.3 Foreign employers

1.4 Fringe benefits tax

3.2 Stock options

3.1 Minimum wage and working hours

3.5 Expense reimbursements

6.1.2 Reciprocal agreements

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

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3.3 Employee Share Ownership Plans (ESOP)

Jamaica

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